The present invention is a solar cell wherein: a diffusion layer of a first conductivity type and a diffusion layer of a second conductivity type are formed on a surface of a substrate, said surface being on the reverse side of a light-receiving surface of the substrate; a first electrode part, a second electrode part, a first electrode line part, a second electrode line part, a first electrode bus bar part and a second electrode bus bar part are arranged; a first insulating film is formed so as to cover the lateral surface part and the upper part of the second electrode part in a region where the second electrode part and the first electrode bus bar part intersect with each other; a second insulating film is formed so as to cover the lateral surface part and the upper part of the first electrode part in a region where the first electrode part and the second electrode bus bar part intersect with each other; the second electrode part is continuously formed in the form of a line immediately below the first insulating film; and the first electrode part is continuously formed in the form of a line immediately below the second insulating film. Consequently, the present invention provides: a back contact solar cell which has low wiring resistance and high conversion efficiency; and a method for manufacturing a solar cell, which is capable of manufacturing such a back contact solar cell at low cost.